H会计师事务所员工激励机制研究

发布时间：2018-03-08 16:49

本文选题：注册会计师行业　切入点：人合性　出处：《安徽大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着经济的发展和产业的升级,经济组织越来越意识到内部管理工作的重要性。在内部管理中,员工作为主要的劳动力,扮演着十分重要的角色。然而由于企业内部管理存在的一些问题,导致员工不断地流失进而造成企业的相关损失,因此留住人才是企业亟待解决的问题,尤其是具备以人合性为主导、资合性为辅的注册会计师这一行业,注册会计师这一高智力人群对于组织的发展起到关键作用。但大量的调查数据显示,会计师事务所的员工流失现象非常严重,员工流失的频繁成为内部管理中的最难解决的问题,成为事务所前进的障碍。该行业的人员流失甚至影响了整个会计师事务所行业的发展。本文根据国内外相关学者对注册会计师行业的研究,结合相关激励理论和实际工作经验,对注册会计师事务所的员工激励问题进行分析并提出相应的激励措施。本文在理论研究的基础上,结合H会计师事务所的具体情况,运用个案分析法、文献法等对该会计师事务所员工激励问题进行分析,并提出相应的完善措施。本文共分为五部分：第一部分绪论部分主要阐述在这一中高速经济发展的今天,当前我国会计师事务所在激励员工方面的缺失,这一缺失造成了会计师事务所呈现员工流失、企业经济效益低下与不均衡、行业发展不壮大等问题；第二部分会计师事务所的相关概念与基础理论主要包括从事务所的涵义与特性、激励机制的内涵及内容和相关基础理论三个方面进行分析；第三部分H会计师事务所员工激励机制运行现状介绍H会计师事务所的背景和发展状态主要从事务所现行的员工激励机制进行分析优势和不足；第四部分完善H会计师事务所激励机制的措施主要从激励机制五大要素,即诱导因素集合、行为导向制度、行为幅度制度、行为时空制度和行为归化制度五个方面来完善H会计师事务所的员工激励机制：第五部分总结与展望主要是对于本文的总结和局限性分析,以及对于未来相关研究的展望,希望通过这份资料能让更多的企业管理者和相关学者对于内部管理中的激励机制能受到到重视,更多学者能够进入研究该类问题,帮助国内会计师事务所解决员工流失,保留人才,促进这个行业能够可持续地发
[Abstract]:With the development of economy and the upgrading of industry, economic organizations are becoming more and more aware of the importance of internal management. In internal management, employees are the main labor force. However, due to some problems existing in the internal management of the enterprise, resulting in the continuous loss of staff and resulting in the related losses of the enterprise, it is an urgent problem for the enterprise to retain talents. In particular, in the industry of certified public accountants (CPAs), which are dominated by people and supplemented by capital matching, CPA, as a high intelligence group, plays a key role in the development of the organization. However, a large number of survey data show that the CPAs play a key role in the development of the organization. The phenomenon of staff turnover in accounting firms is very serious. The frequent loss of staff has become the most difficult problem in internal management. The loss of staff in this industry has even affected the development of the whole accounting firm industry. According to the domestic and foreign scholars' research on the CPA industry, combined with the relevant incentive theory and practical work experience, On the basis of theoretical research, combining with the specific situation of H accounting firm, this paper applies the case analysis method. This paper is divided into five parts: the first part is the introduction part, which mainly describes the rapid economic development today. At present, the lack of motivating staff of accounting firms in our country has resulted in the loss of staff, the low and unbalanced economic benefits of enterprises, and the development of the industry. The second part of the related concepts and basic theories of accounting firms mainly includes the meaning and characteristics of the firm, the connotation and content of incentive mechanism and related basic theory. The third part introduces the operating status of employee incentive mechanism in H accounting firm. The background and development status of H accounting firm are analyzed from the current employee incentive mechanism of H accounting firm. In 4th, the measures to improve the incentive mechanism of H accounting firm mainly include five main elements of incentive mechanism, namely, the set of inductive factors, the behavior-oriented system, and the behavior range system. There are five aspects of behavioral space-time system and behavioral domestication system to perfect the employee incentive mechanism of H accounting firm: part 5th summarizes and looks forward to the summary and limitation analysis of this paper, as well as the prospect of future related research. I hope that through this information, more business managers and related scholars will be able to pay more attention to the incentive mechanism in internal management, and more scholars will be able to enter into the study of this kind of problems and help domestic accounting firms solve the problem of staff wastage. Retain talent to promote sustainable development in the industry
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F233;F272.92

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